Jeanine T. Foor - Page 3

                                        - 3 -                                         
          Relief), requesting relief from joint and several liability for             
          the years 1983 through 1996.  In her Form 8857 and responses to             
          information requests from respondent, petitioner stated that Mr.            
          Foor was an alcoholic, he frequently lost his job and was in                
          trouble for alcohol-related incidents, he made false deposits               
          into their joint bank account to obtain money from the bank, his            
          actions left petitioner without enough money to pay the bills,              
          and petitioner believed that he claimed extra dependents on tax             
          documents so that less money would be withheld from his wages.              
          Additionally, petitioner stated that she cared for her disabled             
          mother from 1985 until her mother’s death in 1989 and her mother            
          contributed one-half of the monthly rent and helped buy food                
          because there was not enough money.                                         
               On December 28, 2001, respondent issued a notice of final              
          determination to petitioner informing her that she was not                  
          entitled to relief from joint and several liability under section           
          6015(b), (c), or (f) for the years 1983, 1984, 1985, 1987, 1990,            
          and 1991.  Respondent granted petitioner relief under section               
          6015(c) for the 1988 deficiency.  Respondent did not address                
          petitioner’s entitlement to relief for 1986 and 1989 because                
          there were no outstanding tax liabilities for those years.                  
          Additionally, respondent did not address petitioner’s entitlement           
          to relief for the years 1992 through 1996 because joint returns             
          were not filed for those years.  Respondent’s determinations were           

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011